GST time-limit notifications under challenge: HC grants interim protection against coercive steps pending final hearing.

A writ challenge to notifications extending time limits under the CGST regime raised arguable issues on whether the later notifications were issued without the GST Council's recommendation and whether the impugned order was made beyond the extended period if those notifications fail. The HC noted that similar questions were pending before the Supreme Court and that a comparable bench had granted protection in another matter. Finding a strong prima facie case, it issued rule and restrained the respondents from acting on or taking further steps pursuant to the impugned order until final disposal of the petition.

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Issues: Whether the challenge to the notifications issued under Section 168A of the Central Goods and Services Tax Act, 2017 raised arguable questions warranting a rule and interim protection; and whether coercive steps pursuant to the impugned order should be restrained pending final hearing.

Analysis: The writ petition questioned the validity of the notifications extending time limits under the CGST regime on the ground that the later notifications were not issued on the recommendation of the GST Council. The Court found that arguable questions were raised and noted that similar issues were pending before the Supreme Court. For interim relief, the Court also considered that another bench had granted protection in a comparable matter and that a strong prima facie case existed because the impugned order was stated to have been passed beyond the extended period if the later notifications were to fail.

Outcome: Rule was issued, and interim relief was granted restraining the respondents from acting upon or taking further steps pursuant to the impugned order pending final disposal of the petition.

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